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We require all video providers to provide valid taxpayer identification information in order to comply with U.S. tax reporting regulations governed by the U.S. tax authority (Internal Revenue Service "IRS"). The tax information interview collects the information needed to complete an IRS tax form (e.g. IRS Forms W-9 or W-8) which will be used to certify your U.S. or non-U.S. status, determine if your payments are subject to IRS reporting, and the rate of U.S. tax withholding (if any) applicable to your payments. Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments.

U.S. tax status (U.S. person or non-U.S. person), the name of the individual or organization that will report the income on an income tax return, permanent address, and U.S. and/or foreign (non-U.S.) taxpayer identification number (TIN), if applicable.

To enter tax information, do the following:

1. In Your Account, click Tax Information, and then click Complete Tax Information.
2. Follow the instructions on your screen.

If you’re a U.S. content provider and need help while taking the interview, additional information is provided by hovering your mouse pointer over the i icon for each question. For non-U.S. content providers, click Tax Information Interview Guide in the upper-right corner of any page.

For more information, please see Tax Information FAQs.

You can check the status of your tax information submission by returning to the Tax Information page. Tax statuses are explained in the Tax Information FAQs under "What does my tax status mean?"

To make updates to your tax information, on the Tax Information page, click View/Update Tax Information.

The tax interview process is secure and uses an encrypted format to store information necessary for any applicable tax reporting.

We require all non-U.S. video providers to provide valid U.S. taxpayer identification information by taking the U.S. tax information interview to complete an IRS Form W-8 to certify your non-U.S. status, determine if your payments are subject to U.S. tax reporting, and the rate of U.S. tax withholding (if any) applicable to your payments, even if all sales are made or all business is conducted outside the United States.

Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments. A taxpayer identification number (TIN) is not required unless you want to claim a reduced rate of U.S. withholding tax on U.S. source income.

Please retake the interview if your information or circumstances change.

• Under Evaluation

  Your tax information is under review with the Internal Revenue Service (IRS). You cannot change or update your tax information during this time. We will let know you by email if further action is required. Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments.



• Incomplete

  Amazon has not received your IRS tax form and any required supporting documentation. Please mail in your tax documentation as soon as possible to Amazon at the address listed below. Please include "Prime Video" on the top of form and the email address used to access your account. If you originally chose not to provide consent for electronic signature, you can retake the tax information interview at any time and provide consent to expedite this process. Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments.

  Amazon
  Attn: FinOps Tax
  PO Box 80683
  Seattle, WA 98108-0683
  United States of America



• Processing Paper Forms

  Amazon has not received your IRS tax form and any required supporting documentation. Please mail in your tax documentation as soon as possible to Amazon at the address listed below. Please include "Prime Video" on the top of form and the email address used to access your account. If you originally chose not to provide consent for electronic signature, you can retake the tax information interview at any time and provide consent to expedite this process. Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments.

  Amazon
  Attn: FinOps Tax
  PO Box 80683
  Seattle, WA 98108-0683
  United States of America



• Invalid

  Tax information submitted for your account does not match IRS records. You must retake the tax information interview. Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments.

  Reasons for an Invalid Status
  We don't have any insight into the details about why information is invalid, but here are some common issues to watch out for:

  • If you are submitting a Social Security Number (SSN), use the same name format that appears on your Social Security card.
  • If you are submitting an Individual Taxpayer Identification Number (ITIN), use the number issued by the IRS.
  • If you are submitting an Employer Identification Number (EIN), use the exact same name that appears on the first line of the address header on your Notice CP575A from the IRS.
  • Misspelling your name, not including your middle initial or middle name, or entering an incorrect Taxpayer Identification Number (TIN) may cause a mismatch between your tax identity information and IRS Records.


• Tax Interview Completed
  

  Your tax information is complete. No further action is required at this time. If any of your information changes, return to take the tax interview again.

We cannot issue a refund for prior taxes withheld. However, you can file an income tax return with the U.S. Tax Authority (Internal Revenue Service "IRS") to claim a refund directly from the IRS, or there may be a provision to claim a credit for foreign taxes paid on the income tax return you file in your country or region of residence.

Non-U.S. video providers must take the tax interview, but are not required to have a U.S. TIN (ITIN for individuals; EIN for business entities) in order to receive income from Prime Video unless their income is effectively connected with a U.S. trade or business. In general, your income is effectively connected with a U.S. trade or business if you have employees in the U.S., own, lease or control equipment or other assets in the U.S. that you use to generate revenue, or have a permanent establishment in the U.S If you are a non-U.S. video provider interested in claiming tax treaty benefits to reduce your U.S. tax withholding, you will have to provide a tax identification number (TIN).

If you have a U.S. TIN, you must provide this number in the interview. However, if you do not have a U.S. TIN and the tax authority in your country or region of residence issues an income tax identification number, you may enter it to claim treaty benefits. For a list of countries or regions that have an income tax treaty with the United States, check the IRS website.

If your country or region of residence does not issue a TIN used for income tax reporting purposes, you may apply for a U.S. TIN by following the instructions provided below.

If you are in the process of applying for a U.S. TIN, you can submit your tax information now in the tax information interview without it, and then retake the interview once you receive your TIN from the IRS.

Note: If the IRS recently issued you a TIN, it can take up to 60 days until the TIN is part of the IRS database.

Applying for a U.S. TIN (Taxpayer ID Number)

You can apply for a U.S. TIN by following the instructions below to obtain either an Individual Taxpayer Identification Number (ITIN) for individuals or an Employer Identification Number (EIN) for non-individuals. If you are in process of applying for a U.S. TIN, you may complete the Tax Interview without the TIN. Once you receive your TIN from the IRS, take the interview again.

Corporations and Non-Individual Entities: Employer Identification Number (EIN)

Obtain an EIN by filing IRS Form SS-4, Application for Employer Identification Number (http://www.irs.gov/pub/irs-pdf/fss4.pdf).

Instructions for Completing and Submitting Tax Forms

• How to Apply for an EIN (http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/How-to-Apply-for-an-EIN)  (Official IRS Instructions in English)
  
• Instructions for form SS-4 (http://www.irs.gov/pub/irs-pdf/iss4.pdf) (Official IRS Instructions in English)

International applicants located outside of the United States can apply for an EIN by telephone, fax, or mail.

• Telephone
  Call the IRS Monday through Friday at +1 (267) 941-1099 (not a toll free number). This is the fastest method and will allow you to receive the EIN immediately.
  
  
• Fax
  If you have no principal business or office in the United States, send the completed Form SS-4 to the IRS at +1 (859) 669-5987 and include your fax number on the application. You should receive a fax within four days listing your EIN.
  
  
• Mail
  Applications processed by mail may take 4 weeks. If this is the best method for you, mail Form SS-4 to this address:

  Internal Revenue Service
  Attn: EIN International Operation
  Philadelphia, PA 19255
  United States of America

These guidelines do not replace the form instructions, and you should only use them as a supplement to the IRS instructions. Please consult your tax adviser if you require further guidance.

Individuals: Individual Taxpayer Identification Number (ITIN)

You may apply for an ITIN by filing Form W-7, Application for IRS Individual Taxpayer Identification Number (http://www.irs.gov/pub/irs-pdf/fw7.pdf). The application may take up to 8 weeks and requires that you submit certain documents, such as an official ITIN letter along with your application. If you have additional questions after reviewing the instructions, you may contact the IRS for help at 1 (800) 829-1040 if you are in the United States. If you are outside the United States, call +1 (267) 941-1000 (not a toll-free number) or contact their overseas offices in Frankfurt, London, or Paris.

• General ITIN Information (http://www.irs.gov/Individuals/General-ITIN-Information)


• Form W-7 Instructions (http://www.irs.gov/pub/irs-pdf/iw7.pdf)

These guidelines do not replace the form instructions, and you should only use them as a supplement to the IRS instructions. Please consult your tax adviser if you require further guidance.

General Guidance

• Do not complete Form W-7 if you have a SSN or you are eligible to get a SSN. You are eligible for a SSN if you are a U.S. citizen or if you have been admitted by the United States for permanent residence or U.S. employment. To get a SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you are eligible to get a SSN, go to socialsecurity.gov or contact a Social Security Administration (SSA) office.
  
  
• Do not leave any sections blank. Enter "NA" (not applicable) on all sections of each line that do not apply to you. For example, on Line 4, you should input three separate entries.
  
  
• Your application must include all of the following: i). Your completed Form W-7. ii). Your original, valid tax return(s) must be attached to the application. There are exceptions to the requirement to include a U.S. tax return. Please see the IRS instructions (http://www.irs.gov/pub/irs-pdf/iw7.pdf) for additional information on exceptions. iii). The original documents, or certified copies of these documents from the issuing agency, that support the information provided on the Form W-7. Please see the IRS instructions (http://www.irs.gov/pub/irs-pdf/iw7.pdf) for additional information on certified copies.
  
  
• You must check the box which indicates the reason you are completing Form W-7. For example, if you need an ITIN solely to claim a tax treaty benefit, Check Box a. "Nonresident alien required to get ITIN to claim tax treaty benefit." Please reference the IRS instructions (http://www.irs.gov/pub/irs-pdf/iw7.pdf) for further guidance.

International applicants can apply for an ITIN by mail, in person at an IRS office, or through an acceptance agent.

• Mail Form W-7, your passport (or a certified copy), (or other documents as required by an exception—see instructions) to:
  
  

  Internal Revenue Service
  ITIN Operation
  P.O. Box 149342
  Austin, TX 78714-9342
  United States of America




For courier or private delivery service (e.g., FedEx, UPS, DHL), use the following address:

Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy
Austin, TX 78741-0000
United States of America

• In-person at IRS office. See here (http://www.irs.gov/uac/Contact-My-Local-Office-Internationally) for a list of IRS offices abroad that can accept W-7 applications in Frankfurt, London, and Paris.
  
  
• Acceptance Agent. You also can apply through an Acceptance Agent (AA) authorized by the IRS for a fee. An AA can help you complete and file Form W-7. To get a list of agents, visit this website (http://www.irs.gov/Individuals/Acceptance-Agent-Program) or visit IRS.gov and enter "acceptance agent program" in the search box at the top of the page.

U.S. video providers exceeding the $10 global royalty payments threshold across all Amazon businesses will receive IRS Form 1099-MISC on or before January 31 of the year following payment. For example, calendar year 2019 payments will be reported on or before January 31, 2020. This form will also be reported to the U.S. tax authority (Internal Revenue Service "IRS").

Note: Payments to corporations (including limited liability companies (LLCs) that are treated as C- or S-Corporations) and certain tax-exempt organizations are not reportable on Form 1099-MISC.

Non-U.S. video providers that receive U.S. source royalty payments during the calendar year will receive IRS Form 1042-S on or before March 15 of the year following payment. For example, calendar year 2019 payments will be reported on or before March 15, 2020. This form will also be reported to the U.S. tax authority (Internal Revenue Service "IRS").

If you are unsure of how to report the information provided on tax forms on your income tax return, please contact your tax, legal, or other professional advisor.

Each year, we provide tax forms for royalty payments made during the previous calendar year. When possible, we combine all payments for all Amazon entities onto a single form. Tax forms include a detailed income statement printed on the back of the form itemizing the total payments per line of business associated with Amazon. For example, the 1099-MISC for a publisher who receives royalty payments from both Prime Video and CreateSpace will have a total inclusive of both sources with a detail statement itemizing the amounts attributable to each line of business.

• Form 1099-MISC is issued to U.S. video providers or businesses that received global royalty payments of at least $10 across all Amazon business accounts in the previous year. These forms are issued by January 31 (or the next business day).
  
  Note: Payments to corporations (including limited liability companies (LLCs) that are treated as C- or S-Corporations) and certain tax-exempt organizations aren't reportable on Form 1099-MISC.
  
  
• Form 1042-S is used to report U.S. income paid to a non-U.S. video provider or business regardless of the amount. These forms are issued March 15 for payments made the previous year.

Electronic delivery

We'll notify you when forms are available for download (on or before the dates listed above for mailed forms). To securely download your forms, do the following:

1. In Your Account, click Tax Information, and then click View/Provide Tax Information.
2. In the Year-end tax forms section, click Find Forms.
3. Click Download.

To change your tax form delivery option, please see Change delivery method of tax forms.

If you believe there is an error on the tax form you received, please contact us via email at 1099@amazon.com and our team will investigate your case. If the error is valid, we will correct the form and re-issue a new copy to you and provide an updated copy to the U.S. tax authority (Internal Revenue Service "IRS").

If you believe there is an error on the Form 1099-MISC that you received, please contact us via email at 1042@amazon.com and our team will investigate your case. If the error is valid, we will correct the form and re-issue a new copy to you and provide an updated copy to the U.S. tax authority (Internal Revenue Service "IRS").

In general, you are considered a U.S. person if you are a (1) U.S. citizen, (2) U.S. resident, or (3) entity organized under the laws of the U.S.

You should provide the name of the individual or organization that will report the income on an income tax return.

If you are completing the information as an organization, use the name as it appears as follows:

• Trust
  This is the name as it appears on the trust deed.
  
  
• Partnership
  This is the name as it appears in the partnership agreement.
  
  
• Corporation
  This is the name as it appears in the certificate of incorporation, or other legal document that formed the corporation.
  
  
• Other
  This is the name as it appears on the legal document that formed the entity.

The U.S. tax interview does not permit non-ASCII characters. Please enter your information in English.

A U.S. tax identification number (TIN) is issued by the U.S. tax authority (Internal Revenue Service "IRS") and can be a social security number (SSN), individual taxpayer identification number (ITIN), or employer identification number (EIN).

For U.S. persons, this is typically an SSN (for individuals) or EIN (generally for companies).

For non-U.S. persons, this is typically an ITIN (for individuals) or EIN (generally for non-individual companies). A taxpayer identification number (TIN) is not required for non-U.S. persons unless you want to claim a reduced rate of U.S. withholding tax. If you are a non-U.S. person and want to claim a reduced rate of U.S. withholding tax under an income tax treaty and you do not have a foreign (non-U.S.) TIN issued for income tax purposes by the tax authority in your country or region of residence, you may apply for a U.S. TIN. For more information on tax identification numbers, please consult your tax advisor.

The tax information interview validates the Name and U.S. Tax Identification Number (TIN) combination you provide with the U.S. Tax Authority (Internal Revenue Service "IRS") in real time. If your information does not match their records, you will be unable to move forward in the interview. Please verify the information you entered was correct. We do not have any insight about why the information you provided did not match their records, but here are some common issues to watch out for:

• If you are submitting a Social Security Number (SSN), use the same name format that appears on your Social Security card.
• If you are submitting an International Taxpayer Identification Number (ITIN), use the number issued by the IRS.
• If you are submitting an Employer Identification Number (EIN), use the exact same name that appears on the first line of the address header on your Notice CP575A from the IRS.
• Misspelling your name, not including your middle initial or middle name, or entering an incorrect Taxpayer Identification Number (TIN) may cause a mismatch between your tax identity information and IRS Records.

Please make sure you are completing the interview for the individual or entity (e.g. corporation or partnership) that will report the income from Prime Video on an income tax return. If you are a U.S. entity or a non-U.S. entity entering a U.S. tax identification number (TIN), you must provide an EIN.

The purpose of this form is to allow you to review your previous inputs to ensure they are accurate. If any fields are not correct, please go back to the relevant screen and update your information. You will be asked to consent to and provide an electronic signature on the next page.

In the tax information interview, consenting to an electronic signature allows you to sign and submit the form to us electronically by checking the boxes, typing your name, and typing the email address you use to access your account. If you choose not to provide an electronic signature, you will need to print, sign and mail the original form.

There is no special hardware or software required in order to provide your electronic signature.

Electronic signature is not required. However, if you consent to an electronic signature, you will be able to certify, sign, and submit your form electronically by checking the boxes, typing your name, and typing the email address you use to access your account.

If you do not provide consent, you will be required to print a hard copy of your IRS tax form, sign with blue or black ink, and mail to the address below:

Amazon
Attn: FinOps Tax
PO Box 80683
Seattle, WA 98108-0683
USA

Please note that consenting to electronic signature allows Prime Video to validate your information in real-time, which generally enables you to have your tax information and account processed immediately. If you do not consent to electronic signature, it can take seven to ten business days for your form to be processed after being received.

We are unable to help you select your federal tax classification but the following might be helpful: an organization described in subsection (c) of Internal Revenue Code Section 501, including 501 (c)(3) organizations, are exempt from taxation under section 501 (a).

• Individual
  A natural person.
• Corporation
  A business entity organized under a Federal or State statute, or under a statute of a federally recognized Indian tribe, if the statute describes or refers to the entity as incorporated or as a corporation, body corporate, or body politic. The term also includes an Association.
• Disregarded Entity
  An entity that is disregarded as separate from its owner. A business entity that is not a corporation and has a single owner.
• Partnership
  A business entity that is not a corporation and that has at least two members.
• Simple trust
  A trust that is required to distribute all of its income to the beneficiaries annually. The trustee cannot distribute trust corpus (principal). The beneficiaries cannot be charitable organizations.
• Grantor trust
  A trust whose maker retains control over the management of the trust assets and distribution of trust income (revocable trust).
• Complex trust
  A trust that can retain current income and can distribute trust corpus (principal). The beneficiaries can be charitable organizations.
• Estate
  A legal entity created as a result of a person’s death.
• Government
  A government includes integral parts or controlled entities of a sovereign. An integral part of a sovereign is any person, body of persons, organization, agency, bureau, fund, instrumentality, or other body; however designated that constitutes a governing authority of a country or region. A controlled entity of a sovereign is an entity that is separate in form from the sovereign or otherwise constitutes a separate juridical entity only if: it is wholly owned and controlled by the sovereign, it is organized under the laws of the sovereign by which it is owned, its net earnings are credited to its own account or to another account of the sovereign (with no income benefitting any private person, and its assets vest in the sovereign upon dissolution.
• Central Bank of Issue
  A bank that is by law or government sanction the principal the principal authority, other than the government itself, to issue instruments intended to circulate as currency. Such a bank is generally the custodian of the banking reserves of the country or region under whose laws it is organized.
• Tax-exempt organization
  An entity that has been recognized by the Internal Revenue Service to not be liable for federal income tax.
• Private foundation
  A nonprofit organization generally created via a single primary donation from an individual or a business and whose funds and programs are managed by its own trustees or directors.
• International organization
  An international organization is any public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U.S.C. 288-288(f)).

Generally, "agent acting as an intermediary" refers to a business or individual that will receive income on behalf another person. Merely completing the tax interview on behalf of a company does not necessarily make you an agent. We have provided an example for your convenience:

For royalties, a company (or individual) would typically be considered an agent if they receive payment for the use of copyrights or content which are owned by clients of the company (or individual).

If you are unsure if you are an "agent acting as an intermediary," please contact your tax advisor.

We cannot help you choose the Chapter 3 Status, as this would be considered providing tax advice.

However, below are the Chapter 3 status definitions per the IRS Form W-8IMY Instructions which may be helpful to you.

• Nonqualified Intermediary
  A nonqualified intermediary is any intermediary that is not a U.S. person and that is not a qualified intermediary.
• Nonwithholding Foreign Partnership, Simple Trust, or Grantor Trust
  A nonwithholding foreign partnership is any foreign partnership other than a withholding foreign partnership. A nonwithholding foreign simple trust is any foreign simple trust that is not a withholding foreign trust. A nonwithholding foreign grantor trust is any foreign grantor trust that is not a withholding foreign trust.
• Qualified Intermediary
  A qualified intermediary is a person that is a party to a withholding agreement with the IRS, as described in IRS Regulations section 1.1441-1(e)(5)(iii) and meets the qualifications outlined in the IRS instructions to Form W-8IMY.
• Territory Financial Institution
  The term territory financial institution means a financial institution that is incorporated or organized under the laws of any U.S. territory.
• U.S. Branch
  A U.S. Branch treated as a U.S. person means a U.S. branch of a participating foreign financial institution  (FFI), registered deemed-compliant FFI, or non-financial foreign entity (NFFE) that is treated as a U.S. person under IRS Regulations section 1.1441-1(b)(2)(iv)(A).
• Withholding Foreign Partnership (WP) or Withholding Foreign Trust
  A WP or WT is a foreign partnership or foreign simple or grantor trust that has entered into a withholding agreement with the IRS in which it agrees to assume primary withholding responsibility for purposes of Internal Revenue Code Chapter 4 and under IRS sections 1441 and 1442 for all payments that are made to its partners, beneficiaries, or owners, except as otherwise provided in the withholding agreement.

A foreign tax identification number is a tax identification number issued by the local tax authority in your country or region of residence for income tax reporting purposes. For example, for Canadian individuals, this would be your Social Insurance Number. If your local tax authority does not issue an income tax identification number, a U.S. TIN must be provided if you want to claim a reduced rate of withholding tax under an income tax treaty. For individuals claiming treaty benefits, this is an ITIN. For non-individuals claiming treaty benefits, this is an EIN. You can apply for an ITIN or EIN with the IRS.

If you are a non-U.S. person, you may be eligible to claim a reduced rate of U.S. tax withholding under an income tax treaty during the interview. To claim treaty benefits, you are required to provide a Taxpayer Identification Number (TIN). If you have a U.S. TIN, you must provide it. If you do not have a U.S. TIN, you may enter the income tax identification number issued by the tax authority in your country or region of residence. If you do not have a foreign (non-U.S.) TIN issued for income tax purposes by the tax authority in your country or region, you may apply for a U.S. TIN.

We are unable to provide any further explanation about derivative of income beyond what is available in the Tax Information Interview Guide, also noted below.

An item of income may be derived by either the entity receiving the item of income or by the interest holders in the entity or, in certain circumstances, both. An item of income paid to an entity is considered to be derived by the entity only if the entity is not fiscally transparent under the laws of the entity’s jurisdiction with respect to the item of income.

An item of income paid to an entity shall be considered to be derived by the interest holder in the entity only if:

• The interest holder is not fiscally transparent in its jurisdiction with respect to the item of income; and
• The entity is considered to be fiscally transparent under the laws of the interest holder’s jurisdiction with respect to the item of income. An item of income paid directly to a type of entity specifically identified in a treaty as a resident of a treaty jurisdiction is treated as derived by a resident of that treaty.

U.S. source payments are subject to a statutory 30% rate of U.S. tax withholding. You may claim a reduced rate of withholding under an income tax treaty if your country or region of residence has an income tax treaty with the United States that permits a lower withholding rate for royalty payments. To check if your country or region of residence has an income tax treaty with the United States, please reference the IRS website (https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z). Royalty treaty rates can be found on the IRS website here (https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables).

Note: You must provide a Taxpayer Identification Number (TIN) to claim treaty benefits. If you have a U.S. TIN, you must provide it. If you don't have a U.S. TIN, you may enter the income tax identification number issued by the tax authority in your country or region of residence. If the tax authority in your country or region of residence doesn't issue tax identification numbers for income tax purposes, you may apply for a U.S. TIN.

Please consult your tax advisor if you have questions.